Unauthorized Substances Tax


The unauthorized substances tax applies to controlled substances and certain illicit alcoholic beverages. This tax is due by any merchant or peddler who possesses an unauthorized substance upon which the tax has not been paid. Merchants or peddlers may purchase stamps from the Department of Revenue and affix them to the substance as proof that tax has been paid.

The purchase of unauthorized substances tax stamps is a confidential process. Merchants or peddlers are not required to provide the Department with any identifying information. Additionally, any information obtained is strictly confidential, and it may not be disclosed or used in a criminal prosecution, other than a prosecution for a violation of the unauthorized substances tax law. If a person is caught with unauthorized substances that do not have stamps, the Department of Revenue will collect all taxes due on those substances.

Purchasing stamps does not in any way provide immunity from criminal prosecution.